The Cullen's is a local clothing manufacturer that makes men's dress pants. Below is some actual vs. budget information for The Cullen's pants for the month of May. Assume no beginning/ending inventories for simplicity. The cost-allocation base for both variable and fixed overhead is direct labor-hours. Data for the Month of May What is the fixed overhead spending variance? \\( \\$ 800 \\mathrm{U} \\) \\( \\$ 250 \\mathrm{~F} \\) \\( \\$ 400 \\mathrm{U} \\) \\( \\$ 650 \\mathrm{~F} \\)